Providing games and movies content to Telecom Co. wasn’t taxable under business auxiliary service

Providing games and movies content to Telecom Co. wasn’t taxable under business auxiliary service

Service tax : Where assessee entered into an agreement with telecom companies on principal to principal basis in terms of which assessee developed and provided certain contents such as games, movies etc. to be transmitted by mobile telecom operators to their various subscribers, on payment basis, consideration received in such revenue sharing model would not fall under category of ‘Business Auxiliary Services’

Service tax : Where assessee entered into agreement with BCCL in terms of which it had to develop, operate and maintain online sites of BCCL, since assessee was not involved in any software repair or maintenance rather it was involved in a comprehensive service of designing and managing online publication for BCCL , activities undertaken by assessee would not fall under scope of management/maintenance/repair of software services

Subscribe to Blog via Email

Contact

Company

Disclaimer

We don’t have any links with Institute of Cost Accountants of India (ICMAI) and we are not in association with any particular organization or personality.

We are not charging any amount online or offline for registration and availing other services of our website. Please report us if someone asks for any amount for availing various services of Global CMA website.

Our official WhatsApp Mobile number is 8800881501. There are no other official WhatsApp numbers.